Bodnar v. Regional Income Tax Agency

Citations

• 2021 Ohio 1655

Syllabus

Civ.R. 12(B)(6) motion to dismiss declaratory judgment justiciability abuse of discretion. A trial court does not abuse its discretion by dismissing a declaratory judgment claim that does not present a justiciable controversy. A taxpayer who consents to a tax administrator estimating municipal income taxes for the current year and then challenges the estimate does not create a justiciable controversy.